Speaking to the Ipswich Evening Star Town boss Joe Royle confirmed: "I am somewhat surprised and I am hoping to speak to Chris on Monday and find out why he has turned us down.
"Is it money or has he had a better offer from another club? I need to know before I start making my own plans to bring the squad up to strength.
"We supported Chris all last season when he was injured and now, from my point of view, I need to know whether he wants to stay or not."
Makin's contract expires on 30th June 2004. The other out of contract players Richard Naylor, Jim Magilton and Fabian Wilnis are also yet to sign new deals, but all three are expected to stay.
Jermaine Wright has already revealed he will not be staying at Portman Road whilst Alun Armstrong and Chris Bart-Williams have not been offered new deals. John McGreal signed for Burnley on a bosman free earlier this month
So far this Summer, Lewis Price is the only senior player who was out of contract this Summer that has signed their new deal.